دور الهندسة الضريبية في الاصلاح الضريبي بالجزائر

Abstract

The tax system is an indicator for evaluating the situation of an economy. It is the main supplier of taxes to finance public budget. Algeria for instance inherited its fiscal system from the colonial power, which is no longer in line with the regulations of the independent Algeria. This fact led to an urgent need to redesign the tax system in order to avoid its imperfections. This design has been represented by a package of tax reforms dealt by the country in the nineties. The project of reform was applied gradually allowing the state to search for new mechanisms according to the dynamic innovation of the tax engineering. This process looks at analyzing and investigating the tax system components and determining the possibility of changing the components of this system proportionally with the changes of the surrounding environment